Article Per Year (5 Year)
p-Index From 2021 - 2026
2.978
P-Index
This Author published in this journals
All Journal Manajemen Informatika JIPSINDO (Jurnal Pendidikan Ilmu Pengetahuan Sosial Indonesia) Jurnal Kajian Komunikasi Jurnal Pendidikan Ilmu Sosial International Journal Pedagogy of Social Studies J-EBIS (Jurnal Ekonomi dan Bisnis Islam) JURNAL PENDIDIKAN TAMBUSAI The Indonesian Journal of Social Studies Jurnal Ilmiah Akuntansi dan Bisnis Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah IJECA (International Journal of Education and Curriculum Application) Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Jendela Inovasi Daerah Journal of Sharia Economics Teknologi Sipil : Jurnal Ilmu Pengetahuan dan Teknologi Jurnal Masyarakat Madani Indonesia Gunung Djati Conference Series Ekalaya : Jurnal Ekonomi Akuntansi Journal of Tourism Sciences, Technology and Industry Jurnal Pajak dan Analisis Ekonomi Syariah Jurnal Ilmiah Ekonomi, Akuntansi dan Pajak Jouhou Gijitsuka: Teknologi Informatika
Ridwan Effendi
Universitas Pendidikan Indonesia
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

Published : 29 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 29 Documents
Search

 1   2   3 
CUSTOMER FOLLOW UP AND EDUCATION STRATEGY IN THE BYOND BSI DIGITAL APPLICATION MIGRATION PROCESS: A CASE STUDY AT BANK SYARIAH INDONESIA KC ASTANA ANYAR Ade Jamarudin; Ridwan Effendi; M. Rivaldo Putra
Gunung Djati Conference Series Vol. 56 (2025): Seminar Nasional Ekonomi dan Bisnis Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Improving service quality, operational effectiveness, and competitiveness of financial institutions including in the context of Islamic banking is a strategic goal of digital transformation in the banking industry. Migrating Bank Syariah Indonesia (BSI) service applications from BSI Mobile to BYOND BSI is one form of real implementation of this transformation. This study examines the education and follow-up strategies applied to customers during the digital application migration process, focusing on a case study at BSI Astana Anyar Branch Office, Bandung. The method used is a descriptive qualitative approach through field observation. The results of the study indicate that an intensive communication strategy via WhatsApp messages and telephone, accompanied by technical guidance on the installation and activation of the BYOND BSI application, plays an important role in increasing customer understanding, convenience, and involvement. In addition, the availability of informative and responsive services helps build customer trust in the new digital service system. These findings conclude that the Islamic banking sector, which is adapting to advances in financial technology, can successfully adopt digital transformation if supported by a systematic follow-up strategy and a relevant educational approach.
ANALYSIS OF ACCOUNTING TREATMENT OF NON-HALAL FUNDS AT THE NATIONAL ZAKAT INSTITUTION DAARUT TAUHIID PEDULI Agustin, Savitri; Yulianti, Lina; Effendi, Ridwan
Journal of Sharia Economics Vol. 6 No. 2 (2025): Islamic Finance
Publisher : Program Studi Magister Ekonomi Syariah UIN Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/jose.v6i2.8377

Abstract

The management of non-halal funds sourced from activities that are not in accordance with sharia principles is a crucial issue for the National Amil Zakat Institution (LAZNAS), because it risks reducing accountability and public trust. This study aims to analyze in depth the management mechanism and application of accounting treatment of non-halal funds at LAZNAS Daarut Tauhiid Peduli. The research approach used is qualitative with descriptive methods, where data is obtained through interviews, observations, and documentation studies. The results found that LAZNAS Daarut Tauhiid Peduli has implemented a strict management mechanism, including separation of funds from the beginning, internal classification as Sharia Prohibited funds (YDS), as well as a layered approval flow involving the Sharia Supervisory Board. The accounting treatment applied is in accordance with the principles of PSAK 409, where funds are recognized as liabilities, measured at nominal value, and presented and disclosed separately in the financial statements. It is concluded that the practice in this institution can be a model of accountable governance, although it is still faced with the obstacles of the lack of specific technical regulations and the complexity of internal procedures.
Pengaruh Perencanaan Pajak dan Beban Pajak Tangguhan terhadap Manajemen Laba pada Perusahaan Subsektor Makanan dan Minuman yang Terdaftar di ISSI Fatihah, Nurul; Tripalupi, Ramadhani Irma; Effendi, Ridwan
EKALAYA : Jurnal Ekonomi Akuntansi Vol. 3 No. 3 (2025): Ekalaya : Jurnal Ekonomi Akuntansi
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/ekalaya.v3i3.2020

Abstract

This study was conducted based on many companies that practice earnings management in Indonesia. A company manipulates its financial statements by adjusting the figures in the financial statements using accounting policies so that the company looks good to external parties. This study aims to determine the effect of tax planning and deferred tax expenses on earnings management in food and beverage companies listed on the Indonesian Sharia Stock Index (ISSI) from 2020 to 2023, both partially and simultaneously. This study is quantitative in nature, which the researcher used to examine the predetermined sample. This study uses purposive sampling in selecting samples, namely by setting certain criteria so that 10 company samples were obtained as research objects. The results of the testing in this thesis simultaneously show that tax planning and deferred tax expenses have a significant effect on earnings management of 20.1%, while the rest is influenced by other factors not examined in this study. Meanwhile, partially, tax planning has an effect on earnings management, and deferred tax expenses do not have an effect on earnings management.
Analisis Peran Pembiayaan KUR Mikro dalam Mendukung Peningkatan Daya Saing UMKM di Era Digital: Studi Kasus di Bank Syariah Indonesia KCP Sumedang Tanjungsari 2 Rijanti Rahayu Maulani; Ridwan Effendi
Jurnal Pajak dan Analisis Ekonomi Syariah Vol. 2 No. 4 (2025): Oktober: Jurnal Pajak dan Analisis Ekonomi Syariah
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpaes.v2i4.1571

Abstract

Rapid technological developments create opportunities for businesses to scale their businesses. Sharia Micro KUR is a step toward optimizing working capital and investment in accordance with sharia principles. This study aims to analyze the role of Micro KUR financing, outline strategies for utilizing Micro KUR financing in the digital era, and identify challenges in distributing and utilizing Micro KUR to increase the competitiveness of MSMEs. This study uses a qualitative approach and descriptive methods with primary and secondary data sources through observation, interviews with Micro staff, and literature review of articles related to MSMEs in the Digital Era. The analysis shows that Micro KUR financing is a solution for economic development in Indonesia, serving halal MSMEs facing capital challenges. Sharia Micro KUR can be utilized by MSMEs to meet their capital needs as an alternative to adopting digital marketing technology through social media. However, behind the utilization of Micro KUR, there are significant challenges in distributing BSI and utilizing MSMEs. Suggestions for other researchers include applying a quantitative approach with statistical data analysis regarding the relationship between the use of Sharia Micro KUR and increasing the competitiveness of MSMEs in the digital era.
PENGARUH PERUNDUNGAN TERHADAP GANGGUAN PSIKOLOGIS BAGI MAHASISWA Fadiah, Denaya Ayu; Afifah, Nazwa Nur; Fadillah, Rida Nurul; Effendi, Ridwan; Fitria, Ratna
Jendela Inovasi Daerah Vol 6 No 2 (2023): Agustus
Publisher : Badan Perencanaan Pembangunan, Riset dan Inovasi Daerah Kota Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56354/jendelainovasi.v6i2.146

Abstract

Bullying is an act of violence that can cause psychological disorders in someone. Bullying can be done with the aim of hurting someone either verbally, physically or through social media. Currently cases of bullying are rife among students in Indonesia. The impact experienced by victims of bullying can lead to disturbed psychological conditions and physical health complaints. Therefore, this article was created with the aim of adding a sense of social awareness to cases of bullying in the surrounding environment, implementing Pancasila values in actions and behavior, and educating both victims and perpetrators of bullying. The method used in this study is qualitative which is distributed through questionnaires to university students. The results of the study show that among adolescents, especially college students, cases of bullying are still very high, victims of acts of bullying will experience psychological pressure which affects the mental health of victims. This condition can cause high levels of anxiety, depression and decreased morale of victims. Pancasila values should be implemented by all Indonesian people, especially students, especially in the second precept which reads "Kemanusiaan yang adil dan beradab" which relates to cases of bullying, and socialization of cases of bullying is one of the efforts to prevent cases of bullying.
Analisis Efisiensi Kinerja Keuangan Lembaga Amil Zakat (LAZ) di Kota Bandung Tahun 2019-2023 Dengan Metode Data Envelopment Analysis (DEA) Jannah, Sabila Robbani Raudhatul; Yulianti, Lina; Effendi, Ridwan
Jurnal Ilmiah Akuntansi & Bisnis Vol 10 No 1 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/jiab.v10i1.6273

Abstract

Pengelolaan dana zakat yang efisien menjadi kunci bagi Lembaga Amil Zakat (LAZ) dalam memastikan bahwa dana yang terkumpul dapat tersalurkan secara optimal kepada mereka yang membutuhkan. Namun, dalam praktiknya, tidak semua lembaga zakat mampu mencapai efisiensi yang ideal. Penelitian ini bertujuan untuk mengukur tingkat efisiensi keuangan LAZ di Kota Bandung, mengidentifikasi faktor-faktor yang menyebabkan inefisiensi, serta menentukan lembaga mana yang dapat dijadikan contoh atau benchmark bagi lembaga lainnya. Metode yang digunakan adalah Data Envelopment Analysis (DEA) dengan dukungan analisis Slack Movement terhadap 25 unit pengamatan dari lima lembaga zakat selama periode 2019–2023. Hasilnya menunjukkan bahwa hanya sebagian unit yang berada pada kondisi efisien penuh, dengan skor tertinggi 1.000 dan terendah 0.206. Rumah Zakat Indonesia secara konsisten menunjukkan kinerja efisien di hampir seluruh tahun, sementara Panti Yatim Indonesia Al Fajr dan Semai Sinergi Umat mengalami inefisiensi berulang yang signifikan, terutama akibat tingginya beban biaya dan rendahnya output penghimpunan. Rumah Amal dan Al-Hilal menunjukkan efisiensi yang fluktuatif, dengan beberapa tahun mengalami inefisiensi ringan. Rekomendasi perbaikan meliputi pengurangan beban biaya pada variabel input tertentu dan peningkatan output distribusi untuk mencapai efisiensi optimal. Temuan ini menegaskan pentingnya manajemen keuangan yang efektif serta alokasi sumber daya yang tepat guna meningkatkan akuntabilitas dan produktivitas lembaga amil zakat dalam menjalankan fungsi sosial ekonomi secara berkelanjutan. Diharapkan hasil penelitian ini dapat menjadi masukan untuk pengambilan keputusan yang lebih strategis dalam pengelolaan zakat di masa mendatang.
Peran Masyarakat Dalam Peningkatan Kualitas Produk UMKM Di Desa Wisata Gunungsari Effendi, Ridwan; Aisyianita, Revi Agustin
Journal of Tourism Sciences, Technology and Industry Vol 4, No 1 (2025): JTSTI-Journal of Tourism Science, Technology and Industry
Publisher : Institut Seni Indonesia Padangpanjang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26887/jtsti.v4i1.5600

Abstract

Gunungsari Tourism Village in Pamijahan District, Bogor Regency, holds significant potential in the tourism sector and creative economy development through Micro, Small, and Medium Enterprises (MSMEs). This study aims to describe community participation in improving the quality of MSME products as a strategy to strengthen the local economy. The research employed a descriptive qualitative method with data collected through observation, in-depth interviews, and documentation. The findings reveal that active community involvement in training, production, and marketing contributes to enhancing product quality and market value. Challenges faced include limited production facilities and low digital promotion capacity. Nevertheless, with institutional support and inclusive community engagement, MSMEs in Gunungsari Village have the potential to become a vital pillar of the sustainable tourism village economy. This study affirms that community participation is a key factor in the development of competitive MSME products.
Determinants Of ROA In Sharia Banks: The Role Of NPF, FDR, And Net Imbalance On Profitability Zulkarnain, Muhammad; Ridwan Effendi; Marti Utari
J-EBIS (Jurnal Ekonomi dan Bisnis Islam) Vol, 9 No 2 (2024)
Publisher : IAIN Langsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/j-ebis.v9i2.9505

Abstract

Islamic banks as a company still have a goal of profit, where profit is often used as a measure of the company's performance. One of the profit ratios is the return on assets (ROA) ratio. Then the ROA in the previous study was influenced by many factors, while in this study it was seen based on the net performance financing (NPF) ratio, financing to deposit ratio (FDR), and net return (NI). The purpose of the study was to determine the effect of the NPF ratio, FDR ratio, and NI ratio on the ROA ratio. The research population was Islamic banks listed on the Indonesia Stock Exchange (IDX), namely 4 companies with data from the first-fourth quarter of 2021 to the second quarter of 2024. Panel data regression data analysis techniques. The results of the study showed that simultaneously net performance financing (NPF), financing to deposit ratio (FDR), and net return (NI) were significant on the return on assets (ROA) ratio, but partially net performance financing (NPF) did not affect the return on assets (ROA) ratio while financing to deposit ratio (FDR) and net return (NI) were significant on the return on assets (ROA) ratio.
Pelatihan Aplikasi Pendataan Registrasi Ulang Penerima Beasiswa Yayasan Zakat Palembang Effendi, Ridwan; Robinson, Robinson; Zarkasih, Ahmad
Jurnal Masyarakat Madani Indonesia Vol. 3 No. 3 (2024): Agustus
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/js.v3i3.220

Abstract

Pelatihan aplikasi pendataan registrasi ulang perlu dilakukan untuk memberikan pemahaman bagi pengguna aplikasi di yayasan yazri palembang. Aplikasi ini dibuat untuk mempermudah proses pendaftaran dan pendataan beasiswa. Siswa yang ingin mendaftarkan dirinya untuk registrasi dapat langsung mengisi formulir pendaftaran yang sudah disediakan didalam sistem ini dan melengkapi persyaratan yang telah ditentukan. Pelaksanaan kegiatan dilakukan dengan pendampingan secara langsung kepada mitra kegiatan. Pengguna aplikasi dapat langsung mencoba menggunakan aplikasi dan jika ada kendala dlam pengoperasiannya, dapat langsung bertanya kepada tim pendamping. Dengan adanya aplikasi ini, pihak yayasan sebagai pemberi beasiswa merasa terbantu karena tidak perlu lagi menyiapkan berkas-berkas yang banyak dan memenuhi ruangan, karena penyimpanan berkas dilakukan pada media penyimpanan berupa softfile
Co-Authors - Sapriya A Halim A.A. Ketut Agung Cahyawan W Ade Jamarudin Afifah, Nazwa Nur Agustin, Savitri Ahmad Zarkasih Aisyianita, Revi Agustin Amalia, Triana Ambarwati, Inggar Carissa Ananda Salma Pebrianty Anshori, Rio Aulia Rahmah Budi Haryanto Cecep Darmawan Cicilia Dyah Sulistyaningrum Indrawati DERI DARFIN, DERI Fachriza Noor Abdi Fadiah, Denaya Ayu Fadillah, Rida Nurul Faqih Samlawi Fatihah, Nurul Hana Silvana Haryanegara, Muhammad Endriski Agraenzopati Heni Nuraeni Zaenudin I Gusti Wayan Murjana Yasa Ibrahim, Erik Perdana Indri Ariyanti Jannah, Sabila Robbani Raudhatul Kokom Komalasari Kusnendi Kusnendi Lina Yulianti M. Rivaldo Putra Marti Utari Muhammad Rivai Muhammad Zulkarnain Muthaqin, Dwi Iman Ratna Fitria Reinita Reinita Rijanti Rahayu Maulani Rinda Andayani Robinson robinson Soetarno Joyoatmojo Sukmayadi, Vidi Tripalupi, Ramadhani Irma Whitney Zilyamaulid Khairunnisa Zaenal Abidin Zahara, Fitria Nissa Zulkarnaini Zulkarnaini